capitwis in excess of par 你知道餐饮网站建设方案资本溢价
For no-par stock with a stated value, an appropriate title-for example, paid-in capital in excess of stated value - describes the difference.
对无面值但有设定价值的股票来说，则要用诸如“超过设定价值的缴入资本”等相应的名称来表述。
In the balance sheet, the par values or stated values of different forms of stock (preferred, common) are shown separately, as is any excess or deficiency received for the shares.
在资产负债表中，不同类型的股票(各种优先股和普通股)的面值或设定价值要分开列示，从这些股份上收到的超出额或不足额也应如此。
When stock is sold for more than par value, the Additional Paid-in Capital account is credited for the excess of selling price over par .
当股票高于面值销售时，超过面值的销售价格需贷记超面值缴入股本账户。
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